Blar i Institutt for økonomi, markedsføring og jus på forfatter "Sundkvist, Charlotte Haugland"

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    • Are family firms reluctant to report impairment losses? Evidence from private firms 

      Sundkvist, Charlotte Haugland; Stenheim, Tonny (Peer reviewed; Journal article, 2021)
      Purpose: This study examines the reporting of impairment losses in family and non-family private firms. The socioemotional wealth (SEW) theory suggests that the reporting practices in family firms may differ from non-family ...

    • Financial reporting choices in family firms and socioemotional wealth 

      Sundkvist, Charlotte Haugland; Opsahl, André; Stenheim, Tonny (Peer reviewed; Journal article, 2022)
      The paper discusses the theory of socioemotional wealth (SEW) and explains how and why this theory complements the principal-agent theory in the understanding of the financial reporting in family firms. The SEW theory ...

    • Hva menes med regnskapskvalitet? 

      Stenheim, Tonny; Sundkvist, Charlotte Haugland; Opsahl, André (Journal article, 2017)